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This guide provides supplementary methods and good practice guidance for estimating, measuring, monitoring and reporting on carbon stock changes and greenhouse gas emissions from land use and forestry (LULUCF) activities under the Kyoto Protocol. The Good Practice Guidance for LULUCF assists countries in producing inventories for the land use, land-use change and forestry sector that are neither over- nor underestimates so far as can be judged, and in which uncertainties are reduced as far as practicable. It supports the development of inventories that are transparent, documented, consistent over time, complete, comparable, assessed for uncertainties, subject to quality control and quality assurance, and efficient in the use of resources.